Ministry of Environment published the Environmental Reporting Guidelines 2002 in order to realize sustainable development. Minister of Environment said that economic performance, social cohesion and environmental sustainability should go hand in hand and providing environmental information to the public will be the foundation for realizing this ideal.

Previously in 2000, Ministry of Environment had analysed and evaluated Environmental Reporting Guidelines from Global Reporting Initiative, United Nations Environment Program, and other countries. Based on this study, Environmental Guidelines were published in 2000 and revised in 2002.

The revised guidelines provide 5 criteria (environmental management, data/impact assessment, finance, relationship with stakeholders, and law-observance) and 32 items (CEO's will for implementing environmental management, environmental management structure, countermeasure structures to deal with emergent situations, material/energy/water input, air/water/waste pollutants output, etc.) for environmental reporting.

Overall, the information provided in the Environmental Report should have relevance, reliability, clarity, comparability, timeliness, and verifiability, according to the guidelines.